https://www.taxtmi.com/caselaws?id=798601 Subsequent GST adjudication and bank recovery for FY 2017-18 cannot proceed independently after the original adjudication has been appealed and the appellate authority has determined liability. An order under Section 74(9) for the same tax period was unsustainable because it neither referred to nor accounted for the original order and its appellate culmination. The consequential Form GST DRC-13 notice issued to the bank could not survive independently. The subsequent adjudication order and bank-recovery notice were quashed in favour of the assessee. en-us Tue, 01 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 18:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798601 Subsequent GST adjudication and bank recovery for FY 2017-18 cannot proceed independently after the original adjudication has been appealed and the appellate authority has determined liability. An order under Section 74(9) for the same tax period was unsustainable because it neither referred to nor accounted for the original order and its appellate culmination. The consequential Form GST DRC-13 notice issued to the bank could not survive independently. The subsequent adjudication order and bank-recovery notice were quashed in favour of the assessee. Case-Laws GST Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798601